United States v. Stuart et al. (489 U.S. 353)
U.S. Supreme Court · decided February 28, 1989 · Supreme Court Database (Spaeth)
- Citation
- 489 U.S. 353 · 109 S. Ct. 1183
- Decided
- February 28, 1989
- Term
- October Term 1988
- Vote
- 9–0
- Majority author
- Justice Brennan
- Issue area
- Miscellaneous
- Disposition
- Reversed and remanded
- Outcome
- Petitioning party won
- Ideological direction
- Unspecifiable
Opinion excerpt
Justice Brennan delivered the opinion of the Court. Articles XIX and XXI of the Convention between the United States and Canada Respecting Double Taxation, Mar. 4, 1942, 56 Stat. 1405-1406, T. S. No. 983, oblige the United States, upon request and consistent with United States revenue laws, to obtain and convey information to Canadian authorities to assist them in determining a Canadian taxpayer’s income tax liability. The question presented is whether the United States Internal Revenue Service may issue an administrative summons pursuant to a request by Canadian authorities only if it first determines that the Canadian tax investigation has not reached a stage analogous to a domestic tax investigation’s referral to the Justice Department for criminal prosecution. We hold that neither the 1942 Convention nor domestic legislation imposes this precondition to issuance of an administrative summons. So long as the summons meets statutory requirements and is issued in good faith, as we defined that term in United States v. Powell, 879 U. S. 48, 57-58 (1964), compliance is required, whether or not the Canadian tax investigation is directed toward criminal prosecution under Canadian law. I Respondents are Canadian citizens and residents who maintained bank accounts with the Northwestern Commercial Bank in Bellingham, Washington. In attempting to ascertain their Canadian income tax…
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